Das Bundesfinanzministerium (BMF) hat am 17. Juni 2021 den Entwurf eines Schreibens bzgl. Einzelfragen zur ertragsteuerrechtlichen Behandlung von virtuellen Währungen und von Token veröffentlicht (Bundesfinanzministerium - Entwurf eines BMF-Schreibens: Einzelfragen zur ertragsteuerrechtlichen Behandlung von virtuellen Währungen und von Token).
In der Textziffer 67 des Schreibens wird klargestellt, dass die BFH-Rechtsprechung zu Xetra- Gold Schuldverschreibungen (vgl. BFH-Urteile vom 12. Mai 2015, VIII R 35/14, BStBl II S. 834 und VIII R 4/15, BStBl II S. 835, BFH-Urteil vom 6. Februar 2018, IX R 33/17, BStBl II S. 525) und Gold-Bullion-Securities (vgl. BFH-Urteil vom 16. Juni 2020, VIII 7/17, BStBl II 2021 S. 9) entsprechend auf Schuldverschreibungen anzuwenden sind, die dem Inhaber ausschließlich einen Anspruch auf Lieferung einer beim Emittent hinterlegten festgelegten Menge einer virtuellen Währung vermitteln oder einen Anspruch auf Auszahlung des Erlöses aus der Veräußerung der virtuellen Währung durch den Emittenten.
In diesem Fall liegt nach Auffassung des BMF keine Kapitalforderung im Sinne des § 20 Absatz 1 Nummer 7 EStG, sondern ein Sachleistungsanspruch vor. Der Entwurf des BMF- Schreibens liegt den Verbänden derzeit zur Stellungnahme/Anhörung vor. Im Anschluss daran soll die finale Fassung des Schreibens nach erneuter Beratung durch die Bundes- und Landesfinanzbehörden veröffentlicht werden. Ggf. können sich noch Änderungen an dem BMF-Schreiben ergeben. ETC Group wird über die weitere Entwicklung des BMF- Schreibens berichten.
Der Entwurf des BMF-Schreibens bestätigt die Auffassung von ETC , wonach die Veräußerung der von ETC Group aufgelegten Schuldverschreibungen über Kryptowährungen nach einem Jahr Haltedauer steuerfrei ist.
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